1. What is the corporate income tax rate? Taxable income increased to 3 million. The original enterprise income tax preference is that the annual taxable income is below 1 10,000, and the actual tax rate is 10%. Starting from 20 19, this discount has been increased to 3 million. (The annual taxable income can be simply understood as annual profit) 2. The taxable income does not exceed 6,543,800+0,000. From 2065.438+09, the annual taxable income does not exceed 654.38+00,000, which is included in the taxable income according to 25%, and the actual tax burden is reduced by 5%. 3. For example, the taxable income is 950,000 yuan, the payable enterprise income tax is 95 * 25% * 20% = 47,500 yuan, and the simplified calculation is 95 * 5% = 47,500 yuan. The taxable income of 4.65438+00,000-3,000,000 yuan shall be calculated from 2065,438+09, and the annual taxable income shall not exceed 65438+000. 5. For example, taxable income is 2.8 million 1, taxable income 1 ten thousand = 1 ten thousand * 25% * 20% = 52 thousand, taxable income 1 ten thousand-thirty thousand =1.80 *. The final payable enterprise income tax = 50,000+180,000 = 230,000. Simplified calculation = (100 * 5%)+(180 *10%) = 236,000, from 2019/. Two. Corporate income tax payer 1. A resident enterprise shall pay enterprise income tax on its income from sources inside and outside China. 2. Where a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by its institution or place from China and the income generated outside China but actually related to its institution or place. If a non-resident enterprise has no institution or place in China, or if it has an institution or place, but its income has no actual connection with its institution or place, it shall pay enterprise income tax on its income originating in China. 3. The principle of determining the income inside and outside China. The income in monetary form and non-monetary form obtained by enterprises from various channels is the total income. Including: (1) income from sales of goods; (2) Income from providing labor services; (3) Income from property transfer; (four) dividends, bonuses and other equity investment income; (5) Interest income; (6) Rental income; (7) Royalty income; (8) Receiving donation income; (9) Other income.